3. On December 1, 2021, Jasper, Inc. signed a two-year contract to manage and maintain a commercial property complex. The contract begins on January 1, 2022. Under the terms of the contract, Jasper will be paid a fixed fee of $50,000 per year and will receive an additional 10% of the fixed fee at the end of each year provided that occupancy exceeds 85%. Jasper estimates a 75% chance it will exceed the occupancy threshold, and concludes the revenue recognition over time is appropriate for this contract. a) Assume Jasper estimates variable consideration as the expected value. How much revenue should Jasper recognize on this contract in 2022? b) Assume Jasper estimates variable consideration as the most likely amount. How much revenue should Jasper recognize on this contract in 2022